asked the Cancellor of the Exchequer how many investigations and prosecutions, respectively, have resulted from false statements concerning lump sum payments to sub-contractors in the construction industry on Inland Revenue Form No. 704 in each of the last three years.

I am afraid that information about the number of investigations cannot be provided without disproportionate effort and expense. Details of prosecutions by the Inland Revenue are set out in the reply I gave to my hon. Friend the Member for Chorley (Mr. Rodgers) on 10th May—[Vol. 911, c. 54].

asked the Chancellor of the Exchequer how many sub-contractors in the construction industry have been refused a new style tax exemption certificate; and what estimate he has made of the final number who will be refused.

20,960 at the last count, on 12th November. It is not possible to estimate the final number of refusals. Up to 12th November 185,730 certificates had been granted.